# Kerala HC: Rs 1.5 lakh PPF limit includes child’s account 2026-08-14T17:56:50+00:00 | Governance | Indian Opinion Desk Corroboration: 2 independent outlets The Kerala High Court has ruled that the annual Rs 1.5 lakh PPF contribution limit applies cumulatively to a parent's own account and their minor child's account, not separately. The court ordered forfeiture of Rs 6.87 lakh in interest from a mother who exceeded the cap by depositing into her children's PPF accounts even after they turned 18, according to livemint.com and businesstoday.in. Both parents cannot each deposit Rs 1.5 lakh in a child's PPF account; the combined contribution from all family members must stay within the Rs 1.5 lakh ceiling. If a parent also has their own PPF account, deposits to the child's account reduce the amount they can put in their own. The interest earned on PPF is tax-free, but exceeding the limit can lead to forfeiture of excess interest. ## Coverage - livemint.com - businesstoday.in Tags: Income Tax Act, Kerala High Court, PPF, Section 80C Canonical: https://indianopinion.org/kerala-hc-clarifies-ppf-limit-for-childrens-accounts/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/kerala-hc-clarifies-ppf-limit-for-childrens-accounts/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.